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A taxpayer registered under GST whose aggregate turnover during the financial year exceeds Rs.5 crore is required to get his accounts audited by a Chartered Accountant or a Cost Accountant. He shall furnish a copy of audited annual accounts along with Form GSTR-9C. GSTR-9C must be prepared by a certified Chartered Accountant or Cost Accountant. However, it must be filed by a taxpayer through a facilitation centre.
A taxpayer is required to use:
Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-9C Offline Tool.
Step 3: Click the download link on the GSTR-9C offline utility page.
Step 4: A confirmation message will pop-up. Click on ‘Proceed’.
Step 5: The GSTR-9C offline utility will be downloaded in a zip file. Extract the files from the zipped folder to get GSTR_9c_Offline_Utility in excel. Right-click and then click open.
Along with the utility, there will be following files as well:
Step 6: Click ‘Enable editing’ on the GSTR-9C offline utility.
Step 7: Click on ‘Enable content’.
Step 8: Go to the ‘Read me’ tab and read the introduction and help instructions.
Step 9: Go to the home tab and fill the basic instructions:
If yes: Part B (ii) tab is removed from the offline utility If no: Part B (i) tab is removed from the offline utility
Step 10: Proceed to file Part A or Part B on the basis of your selection. If you save the data and close the utility, a pop-up message will come ‘Open saved version?’. Select yes to save the data otherwise one needs to fill the data again from scratch.
An auditor needs to fill the details in Part A or Part B on the basis of earlier selection.
Part A:
Part B:
1. Go to PT II (5) tab and enter the details in the amount column for the below tables:
2. After updating all the required details, click on the ‘Validate sheet’ button.
Correct the errors and again click on the ‘Validate sheet’ button again.
1. Go to the PT II (6) tab and enter reasons for the reconciled difference in annual gross turnover in the Reason Number 1 text field.
2. To add more reasons, click on ‘Add’.
3. Then, click on the ‘Validate sheet’ button. Correct the errors, if any.
1. Go to tab Pt II(7) and enter details in the amount column for the tables mentioned below:
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any.
Go to tab Pt II(8) and follow the same steps as mentioned under Pt II(6).
1. Go to tab Pt III(9) and enter the details in the taxable value and tax payable column for the below-mentioned tables:
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
Go to tab Pt II(10) and follow the same steps as mentioned under Pt II(6).
1. Go to tab Pt III(11) and enter the details in the taxable value and tax to be paid through cash columns.
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
1. Go to tab Pt IV(12) and enter the details in the amount column for the tables-mentioned below:
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any
Go to tab Pt IV(13) and follow the same steps as mentioned under Pt II(6).
1. Go to tab Pt IV(14) and enter the details in the value, amount of total ITC and amount of eligible ITC availed columns of the below-mentioned tables:
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any.
Go to tab Pt IV(15) and follow the same steps as mentioned under Pt II(6).
1. Go to tab Pt IV(16) and enter the details in the amount payable column.
1. Go to tab Pt V and enter the details in the value, tax to be paid through cash columns. Then, enter verification details. Note: In the ‘PAN details for digital signature’ field, you need to ensure that you have entered the same PAN with which your DSC is registered. Otherwise, you will not be able to e-sign using your DSC while generating the JSON file.
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any.
Part B
1. Go to Part B(i) tab and enter the certification details. Make sure to update mandatory details marked with a red asterisk.
2. After updating all the required details, click on the ‘Validate sheet’ button and correct errors if any. 3. Then go to the home tab and click on the ‘Generate preview draft of GSTR-9C in PDF format’.
1. Go to Part B(ii) tab and enter the certification details. Make sure to update mandatory details marked with a red asterisk.
2. After updating all the details, click on the ‘Validate sheet’ button and correct errors if any. 3. Then go to the home tab and click on the ‘Generate preview draft of GSTR-9C in PDF format’.
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return
Step 3: Select the financial year and then click ‘Search’ on the ‘File Annual Returns’ page.
Step 4: Click on ‘Download GSTR-9’ button in the GSTR-9 tile.
Step 5: The offline download for GSTR-9 page will be displayed. Download the filed GSTR-9 data using the below-displayed buttons.
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return
Step 3: Select the financial year and then click ‘Search’ on the ‘File Annual Returns’ page.
Step 4: For downloading data related to GSTR-9C, click the ‘Initiate filing in GSTR-9C’ tile.
Step 5: GSTR-9C page will be displayed. Click on the ‘Download GSTR-9C TABLES DERIVED FROM GSTR-9(PDF)’ button.
The system generated PDF will get downloaded.
(Note: Before you proceed with generation the JSON file, a) Ensure you have installed emSigner in your system. b) Ensure that in the ‘PT V’ tab of your Worksheet, you have entered the same PAN with which you had registered your DSC. Otherwise, you will not be able to e-sign using your DSC while generating the JSON file.) 1. Go to the home tab, and click on the ‘Generate JSON file to upload GSTR-9C details on GST portal’ button.
A ‘Save As’ dialogue box opens.
Click on the ‘Save’ button. Note: Please ensure that the HTML file name ‘wsweb’ and ‘GSTR_9C_Offline_Utility’ should be in the same folder to generate the JSON file. 2. A pop-up message will be displayed. Click on ‘Allow blocked content’ of ActiveX pop-up in IE.
3. Click the ‘Initiate signing’ button.
4. A ‘Ready to sign’ pop-up will be displayed. Click on the ‘Ok’ button.
5. Click the ‘Open Emsigner’ button. An Emsigner popup will be displayed. Select the Certificate and sign.
6. A success message pop-up will get displayed mentioning that the signing of the JSON file is now complete.
7. Click on ‘OK’. A popup message will appear, which mentions that the signed JSON file has been generated, and saved at the specified location, and is now ready for upload.
8. Click the ‘OK’ button to close the popup. You can send this signed JSON file to the taxpayer for uploading.
An auditor should send the signed JSON file to the taxpayer for upload. A taxpayer has to follow these steps:
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return
Step 3: Select the financial year and then click ‘Search’ on the ‘File Annual Returns’ page. The GSTR-9C tile will be displayed. Click on ‘Prepare offline’.
Step 4: Click choose the file on the upload section on the offline upload page of GSTR-9C.
Browse the JSON file to be uploaded and click open. On successful upload, a confirmation message will be displayed that the JSON is successfully uploaded.
1. Log in to the GST portal.
2. Navigate to Services > Returns > Annual Return.
3. Select the financial year and then click on ‘Search’ on the ‘File Annual Returns’ page.
4. File annual returns page will be displayed. Click on the ‘Initiate filing’ button.
5. On clicking initiate filing, the below page will be displayed.
No, the form GSTR-9C can be filed only after filing GSTR-9.
No, it can be downloaded from the link below, without logging in to the GST portal. https://www.gst.gov.in/download/gstr9c
The following tables in Form GSTR-9C will be pre-filled:
No, the PDFs cannot be sent through the portal. However, the same can be sent offline (via USB/hard copy) or via email.
Yes, log in to the GST portal is required for upload of generated JSON.